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Parties aggrieved.-Where a borough consents to the confirmation of the assessment of ratables as made by its assessor before the county board of taxation, and such assessment is thereafter confirmed, no controversy exists, and the borough cannot be said to be aggrieved by the action of the county board, so as to justify an appeal to the State board. Kenilworth v. Board of Equalization of Taxes, 78 N. J. L. 302.

Construction.--This act gives the Board of Equalization of Taxes (superseded in 1915 by the State Board of Taxes and Assessment) power to hear and determine an appeal from an order of the county board fixing a tax rate, and to reduce it to the maximum rate permitted by P. L. 1906, p. 206. Park Ridge v. Board of Equalization of Taxes, 86 N. J. L. 39.

Failure of assessor to comply with law

57. Sec. 11. In case any assessor or person charged with reviewing assessments in any taxing district in the respective counties shall willfully or intentionally fail, neglect or refuse to comply with the constitution and laws of this State, relating to the assessment and collection of taxes, the county board of taxation shall thereupon make complaint to the Board of Equalization of Taxes of New Jersey, and the said Board of Equalization of Taxes of New Jersey is hereby given power, upon a proper hearing, after due notice, to dismiss such person, and to declare his office vacant. Said Board of Equalization of Taxes of New Jersey shall cause a certified copy of their judgment to be transmitted to the county board of taxation, which said board shall cause notice thereof to be given to the governing body of such taxing district or officer having power to elect or appoint such assessor, which said governing body or officer shall appoint a successor, who shall hold office for the remainder of the then fiscal year (d). (P. L. 1906, p. 216.)

Dismissal.

Successor.

Construction.-See Atlantic Board of Taxation v. Assessors of Somers Point City, 37 N. J. L. 123.

If a member of county board does not comply, Governor to dismiss.

58. Sec. 12. Any member of any county board of taxation in this State who shall willfully or intentionally fail, neglect or refuse to comply with the constitution and laws of this State relating to the assessment and collection of taxes, or to

(a) The Board of Equalization of Taxes of New Jersey referred to in this section was superseded in 1915 by the State Board of Taxes and Assessment. (P. L. 1915, p. 438.)

boards of

and commis

appeal

perform any duty prescribed by this act, may, after a proper hearing, be dismissed by the Governor, and his office declared vacant, and thereupon the Governor shall be empowered to appoint his successor in accordance with the provisions of this act. (P. L. 1906, p. 217.)

59. Sec. 13. All county boards of equalization or other County county boards charged with the review or equalization of tax equalization assessments heretofore created by law are hereby abolished, sioners of and the office of all commissioners of appeal, or any other abolished. local board charged with the duty of reviewing taxes on appeal in any municipality in this State, are hereby abolished; provided, however, that where any local board other than Proviso. county boards is charged with the duty of reviewing taxes en appeal in any municipality in this State, and there is imposed upon said board any other duty, this act shall not be construed to abolish such board, or to remove the incumbents thereof from office, but said board shall continue to discharge all other duties imposed upon it by law, except the duty of reviewing taxes on appeal. (P. L. 1906, p. 217.) · 60. Sec. 14. All acts and parts of acts inconsistent with Repealer. the provisions of this act be and the same are hereby repealed, and this act shall take effect immediately. (P. L. 1906, p. 217.)

Apportioning amounts in

A Further Supplement to an act entitled “An act for the

assessment and collection of taxes," approved April eighth, one thousand and three.

(P. L. 1910, p. 79.) 61. Sec. 1. It shall be the duty of the county board of Apportioning taxation in apportioning the amount of money to be raised taxing, in the various taxing districts for State, State schools or county purposes, after having received the tax lists and duplicates of the local assessors and after having revised, corrected and equalized the assessed value of all the property in the respective taxing districts as now provided by law, to deduct from the total valuations of each taxing district as so revised, corrected and equalized an amount equal to the

Reductions on appeal,

Proviso.

ratables of the preceding year or years of such district represented by the reduction or all reductions made in the assessments of such district subsequent to the apportionment of the preceding year or years in consequence of any appeal or appeals to the county board of taxation or to the State Board of Equalization of Taxes, or by the State Board of Assessors upon the assessed value of real estate used for railroad or canal purposes and lying outside of the main stem of any canal or railroad; or by reason of the decision of any court, and the total valuations as ascertained after the assessments in the various assessment lists and duplicates have been revised, corrected and equalized, and after the deductions herein provided for shall have been made, shall form the basis for the apportionment of said State, State school or county taxes; provided, however, that where an assessment has been reduced on appeal and the decision on such appeal has been further appealed, no deduction as herein provided for shall be made with respect to such appealed assessment until such further appeal has been finally determined (e). (P. L. 1910, p. 79, as amended by P. L. 1912, p. 289.)

62. Sec. 2. It shall further be the duty of the county boards of taxation upon proof of the discovery of any clerical error in the reported ratables of any taxing district after the State, State school or county taxes have been apportioned for a given year, to add to or deduct from the ratables of such taxing district reported for the following year an amount equal to the ratables represented by such error before the State, State school or county taxes shall be apportioned for said following year, and the ratables as so corrected shall form the basis for the apportionment of any State, State school or county taxes. (P. L. 1910, p. 19.)

Correction of clerical errors.

(e) The State Board of Equalization of Taxes referred to in this section was superseded in 1915 by the State Board of Taxes and Assessment. (P. L. 1915, p. 438.)

Notice of complaints

officers of taxing district.

À Further Supplement to an act entitled “An act for the

assessment and collection of taxes," approved April eighth, one thousand nine hundred and three, which supplement was approved April fourteenth, nineteen hundred and six.

(P. L. 1915, p. 748.) 63. Sec. 1. The board created under the supplement to an act entitled "An act for the assessment and collection of served one taxes," approved April eighth, one thousand nine hundred and three, which supplement was approved April fourteenth, nineteen hundred and six, shall before hearing and determining such complaints as may come before them cause notice of such complaints to be served upon the official or officials of the taxing district affected by such complaints within forty-eight hours after receipt of same, and it shall not be lawful for such board to hear and determine such complaints until such notice shall have been served as hereinbefore provided. (P. I.. 1915, p. 748.)

64. Sec. 2. All acts and parts of acts inconsistent here- Repealer. with are hereby repealed, and this act shall take effect imniediately. (P. L. 1915, p. 748.)

EQUALIZATION ACT.

A Supplement to an act entitled "An act for the assessment

and collection of taxes," approved April eighth, one thousand nine hundred and three.

(P. L. 1917, p. 61.) 65. Sec. 1. The county board of taxation of each county County shall annually ascertain and determine, according to their taxation to best knowledge and information, the general ratio or percent- ratio of age of full value at which the real property of each taxing to value. district is assessed, according to the tax lists laid before the board. They shall prepare an equalization table showing Table the assessed valuation of the real property in each district, the ratio of percentage, if any, by which the assessed valuation should be increased or decreased in order to correspond

boards of

ascertain ratio of assessments

prepared.

Mailed to each assessor.

equalizing assessments.

to true value, and the true value of the real property within r. the district as determined by them. A copy of such table

shall be mailed to the assessor of each district, and be posted at the county court house, at least one week before the

liearings hereinafter provided for. (P. L. 1917, p. 61.) Meeting for 66. Sec. 2. The county board of taxation in each county

shall meet annually on the fourth Tuesday in August for the

purpose of equalizing the assessments of real property beHearing. tween the several taxing districts of the county. At such

meeting a hearing shall be given to the assessors and representatives of the governing bodies of the various taxing districts for the purpose of determining the accuracy of the ratios and true valuations of property as shown in the equalization table, and the board shall confirm or revise the table in accordance with the facts. Such hearings may be adjourned from time to time, but the equalization shall be completed before the second Tuesday in September. At the first hearing any taxing district may object to the ratio or valuation fixed for any other district, but no increase in any valuation as shown in the table shall be made by the board without giving a hearing, after three days' notice, to the governing body of the taxing district affected. :

After the equalization table is finally confirmed by the board, the valuations of real property in each district as equalized shall be deemed to be the true valuation of such property in computing the total ratables of each district for all apportionments of county and State taxes, charges or distribution of moneys. A certified copy of such equalization table as confirmed shall be transmitted to the State Board of Taxes and Assessment. (P. L. 1917, p. 62.)

67. Sec. 3. Any equalization table may be reviewed by the State Board of Taxes and Assessment on complaint of any taxing district or taxpayer in the county, or on its own motion, but such review shall not suspend the apportionment or collection of taxes. No change shall be made in such table except after a hearing in the county, of which five days' notice

shall be given by mail to the governing body of each taxing State board district. If after such hearing the State Board of Taxes

and Assessment shall determine that the aggregate valuation of any district or districts as fixed by the county board

Confirmed table deemed true valuation.

Furnished
State board.

Table reviewable.

may revise table.

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